Sales Tax Instructions

Sales Tax Instructions, 2009
7.14 Computer identification of non-filers will be reintroduced. Monthly reports will
be sent by Collectors to CBR about non-filers showing actions taken and results
achieved etc.
7.15 Collectorate wise quantified targets will be allocated in order to ensure
accelerated reduction of non-filings.
8. MISCELLANEOUS
Member (Sales Tax) impressed upon the Collectors to closely watch
and take all steps possible under the law to achieve the revenue targets. The
Collectorates should follow an effective and result-oriented strategy of audit
based detections and start with areas having higher revenue potential and high
revenue risks.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Asim Majid Khan, Secretary
(Sales Tax Budget).] Copy of letter dated 9 th February 2001 is reproduced below:-
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C. NO. 3(15)STP/2000 DATED 12 TH MARCH, 2001
SUBJECT:-
SALES TAX
I am directed to refer to you letter number Nil dated 6 th February, 2001 and to say
that Methamidephes, Menocrotophes and Cypermethrin are insecticides while aluminum
phosphide is a fumigant as confirmed from the Schedule for Plant Protection Material
standardized for use in the Punjab. Actual confirmation of any substance as insecticide or
otherwise however, finally depends upon the Customs lab test which is carried out at the
time of its import/clearance form Customs Authorities.
2. Insecticides, pesticides, fungicides and herbicides or weedicides for
agricultural purposes failing under PCT Heading 38.08 are at present exempt from
payment of sales tax as mentioned at serial No.18 of the Sixth Schedule to the Sales Tax
Act, 1990.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Weal-Ag Corporation, Room No.A-1, First Floor, Ocean
Center, Opp. Customs House, Karachi & copy to the Collector of Sales Tax & Central Excise,
Peshawar, Rawalpindi, Gujranwala, (East)Karachi, (West) Karachi, Lahore, Hyderababd,
Quetta, Faisalabad, Multan.]
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C. NO. 3(30)STP/2000 (Pt.I) DATED 12 TH MARCH, 2001
SUBJECT:-
SALES TAX ACT, 1990 – CLARIFICATION REGARDING
CERTAIN MATTERS
I am directed to refer to you letter number Nil dated 20 th February, 2001 and to
say that:-